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Find out what to do if you've sold a residential property and you've had too much residential land withholding tax (RLWT) deducted.
If you've had RLWT deducted you're entitled to claim this as a tax credit in your end-of-year tax return. If you think you've had too much RLWT deducted you may be able to claim it before the end of your income year.
Generally your withholder needs to have paid us the RLWT before you can claim it as a tax credit.
If your New Zealand tax obligations stop before the end of your income year
If you're a non-resident for tax purposes and:
before your income year ends, you can file an income tax return to declare all income and expenses up to the date your obligations stopped.
Make sure you use the most recent year's income tax return. You'll need to cross out the date on the form and write the dates the return covers, ie, 1 April to the date your obligations stopped.
If you have ongoing New Zealand tax obligations
If you've had too much RLWT deducted you might be able to claim a repayment of this amount, just complete a Residential land withholding tax repayment claim form (IR1102). This means you can claim the excess RLWT back before you file your end-of-year tax return. You'll still need to file an end-of-year income tax return.
If your RLWT repayment claim is successful, the confirmation we send won't look like our standard notices of refund. Instead you'll be sent one of the following to let you know we're making the repayment: